Baldorino v Revenue and Customs: FTTTx 20 Jan 2012

FTTTx Income tax – employment income – benefits – car leased to employee through agency of employer – s 144 ITEPA- Whitby TC255 not followed – determination of amount of benefits received – taxpayer providing no evidence to displace HMRC conclusions- appeal dismissed.

[2012] UKFTT 70 (TC)
Bailii
England and Wales

Income Tax

Updated: 12 January 2022; Ref: scu.450778